Clarifications regarding the individual record-keeping requirement for cash transactions

:: With the Counterfeit Prevention Act 2006 The form requirements for keeping books and records have been tightened. Since January 1, 2007 income and expenditure are basically recorded individually daily. This tightening has led to uncertainty and protests among many taxpayers regarding the nature and scope of the new recording obligations.

:: The financial administration has now implemented the "BarbewegungsVO" some Relief provided that it continues to be a Simplified solution investigation by the cash machine crash. The prerequisites for this are set out in a Implementation order (as well as additional explanations) clarifies:

• The Net sales per operation and per year, up to a maximum of Not to exceed € 150,000, In case of business year periods, the limit is determined by calculating the turnover. In the case of a business transition, the previous periods at the predecessor company are also taken into account. Unprecedented crossing the revenue threshold up to 15% within three years is harmless.
• For Sales from house to house Public places, However, not in or in conjunction with Confined spaces, is also the Simplified solution investigation Permissible. Public places are generally understood to be accessible paths, streets, and squares. Restrictions in the form of admission fees (e.g., beach baths) are not harmful. The demarcation of enclosed premises and open sales booths can be difficult, especially for sales vehicles. The relief applies if the sales booth is at least completely open on one side. This also applies to a sales van, provided that the sale and collection of payments takes place outdoors in front of the van and the van serves only as a storage space. The relief also applies to sales outdoors, serving alcohol under umbrellas and tents outdoors (snow bar), as well as at fairs. Such sales are not to be included in the calculation of the aforementioned turnover limit.
  Example: Employees of an ice cream parlor also sell ice cream with a mobile ice cream cart in the beach swimming pool. Total sales €200,000, of which €55,000 is for mobile ice cream sales, therefore the relevant sales threshold is €145,000. In this case, simplified liquidation assessment can be applied both to the ice cream parlor and to the mobile ice cream sales.
  In contrast, sales in connection with permanently enclosed premises are considered to include sales in garden shops, kiosk sales, the sale of wood that is stored in a storage area adjacent to the sawmill, or gas station sales (with a gas station building).

:: Further clarifications according to the implementing decree

• Industry-specific pricing: Recording obligations exist only in respect of those dimensions that are not determined in a general manner.
• Line breaks They serve primarily as a basis for accounting and not for the determination of sales. They are only sufficient as individual records if they represent the sales in relation to the business case and reveal the date, the reference to a business case, the individual price per item and the number of items sold. This can therefore be done in tabular form, where, for example, a separate row is provided for each business case. The items are arranged by price in individual columns, with the number of sold items shown for each unit of output by quantity or number of dashes.
• Table settlement: This facilitation is intended for clearing the entire table and for paying customers promptly.
• Slot machine sales: If counting devices are available, the counting device records must be recorded. In the case of vending machines with identical priced goods, the individual sales can be determined by dividing the cash contents and the individual price. In the case of vending machines with different prices, the sold goods and the earned revenue can be determined by inventory calculation (end stock minus beginning stock, plus replenished quantities, as well as the determined revenue by emptying the cash register). For gaming machines, individual recording is mandatory.
• Stock or standing balance (Comparison of liquid levels at the beginning and end of the shift to determine the quantity dispensed). This procedure, which is quite common in the restaurant industry, does not replace proper liquid measurement; moreover, there is no record of individual sales here.

:: Violation of the rules of form is not an offense, but an estimate threatens

Although the formal requirements of § 131 of the BAO are violated, the Orderliness the books and records pursuant to § 163 of the BAO not given, However, granting an assessment authorization by the authority does not automatically follow. Rather, the situation of the individual case must be examined. Only in the event of a violation of the legally imposed duty to cooperate is it not possible to verify the completeness and accuracy of the tax assessment basis. In the case of the assessment authorization, however, the authority must aim to approximate the true tax assessment basis as much as possible and evaluate the available evidence accordingly.

:: Entry into force

If entrepreneurs already kept individual records in the 2006 business year or in a different business year 2006/2007 and exceeded the turnover threshold of €150,000, the simplified settlement procedure may no longer be used thereafter. In the case of a business transfer, the previous business years of the predecessor must be used.
For businesses that So far one Simplified solution investigation If you have made a Transitional arrangement. They are only charged when the sales limits are exceeded in 2005 and 2006. as of January 1, 2008 to Mandatory individual records.

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